Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Petroleum Resource Rent Tax Assessment Act 1987

90   Subsection 35E(4)

Omit "The reference in paragraph (1)(a) to the starting base financial year for a petroleum project is a reference to", substitute "References in paragraph (1)(a) and subsections (1A) and (1B) to the starting base financial year for a petroleum project are references to".


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